Auditor General of Nova Scotia
OAG-NS
Summary
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The Auditor General is appointed by the Governor in Council, subject to the approval of the House of Assembly by majority vote [s. 3(1)], and by virtue of the position is an officer of the House of Assembly [s. 3(2)]. The Auditor General must be an individual qualified to be a licensed public accountant in a province of Canada [s. 3(3)]. The term is not more than ten years and the Auditor General may not be re-appointed [s. 3(4)].
The Governor in Council may remove the Auditor General only for cause or incapacity, on the passing by the House of Assembly of a resolution carried by a vote of two thirds of the members voting [s. 3(5)].
While the Legislature is not sitting, the Governor in Council may, on the written advice of the President of the Executive Council and the Leader of the Opposition, suspend the Auditor General for cause or incapacity, and the suspension does not continue past the end of the next sitting [s. 3(6)].
In an audit the Auditor General has the same power as a judge of the Supreme Court to enforce the attendance of persons as witnesses, to compel them to give evidence and to produce documents [s. 11(3)].
The Auditor General may issue a notice requiring a person to give evidence, testimony or information under oath or to provide documents; if the person fails to comply, the Supreme Court may on the Auditor General's application issue a warrant requiring attendance, and may commit a witness who refuses to answer or produce for contempt, and a person is not excused on the ground that the evidence might incriminate [s. 12].
The Auditor General has a right of unrestricted access, at all times, to all records of any auditable entity, notwithstanding privacy, confidentiality and privilege including solicitor-client privilege; a dispute over what is privileged is decided by the Supreme Court, and the record is not disclosed until it decides [s. 14].
The Auditor General reports at least annually to the House of Assembly; reports go to the Speaker (or the Clerk if the House is not sitting), and the Speaker lays them before the House immediately or, if it is not sitting, within ten days of its next sitting [s. 18(2) to (4)].
The Auditor General presents estimates each year to a committee of the House designated for that purpose; the committee reviews them and may alter them, and its Chair recommends them as altered to the Treasury Board for inclusion in the Government's estimates [s. 16].
Independence Scorecard
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | 10 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Auditor General Act, S.N.S. 2010, c. 33
- Citation
- S.N.S. 2010, c. 33
- Full text
- Full text of law →
Jurisdiction scope
Every auditable entity: any office of, and the administration of, the House of Assembly, any government agency, any government trust, a corporation or other organization the Government controls or funds in the ways s. 2(b) lists, and any entity designated by regulation [s. 2(b)]. The Auditor General may also audit the activities of a public contractor in providing programs or services for the Government and of a funding recipient in receiving and spending Government funding [s. 18(1)], audits the Government's annual consolidated financial statements [s. 19], and may audit the performance of an auditable entity [s. 21]. The Auditor General is not entitled to question the merits of the policy objectives of the Government [s. 18(7)].